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dc.contributor.authorJørgensen, Finn
dc.contributor.authorMathisen, Terje Andreas
dc.date.accessioned2016-05-04T11:15:43Z
dc.date.accessioned2016-05-06T13:26:56Z
dc.date.available2016-05-04T11:15:43Z
dc.date.available2016-05-06T13:26:56Z
dc.date.issued2010
dc.identifier.citationJørgensen, F. & Mathisen, T. A. (2010). Using standardized revenue and cost norm analyses to reveal subsidy fraud in contracted public transport services. Transport reviews, 30(3), 299-313. doi: 10.1080/01441640902986866nb_NO
dc.identifier.issn0144-1647
dc.identifier.urihttp://hdl.handle.net/11250/2388748
dc.descriptionAuthor's accepted version (postprint).nb_NO
dc.descriptionThis is an Accepted Manuscript of an article published by Taylor & Francis in Transport Reviews on 20/10/2009, available online: http://wwww.tandfonline.com/10.1080/01441640902986866.
dc.description.abstractIn 2004, one of the biggest ferry operators in Norway was found guilty of having intentionally attempted to defraud the state of about 113 million Norwegian kroner in subsidies by underreporting revenues and overstating costs during the period 1992-2002. The company and five of the top managers were convicted and the case was regarded as one of the most serious subsidy offences ever committed in Norway. The aim of this article is to show that standardized revenue and cost norm models from the state can deter operators from committing such offences and when relevant detecting the fraud attempts at an early stage. Our model suggests that the operator in question overstated costs by about 19% and that the actual subsidy fraud attempt was about three times higher than concluded by the Court.nb_NO
dc.language.isoengnb_NO
dc.publisherTaylor & Francisnb_NO
dc.titleUsing Standardized Revenue and Cost Norm Analyses to Reveal Subsidy Fraud in Contracted Public Transport Servicesnb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.date.updated2016-05-04T11:15:43Z
dc.subject.nsiVDP::Social science: 200::Economics: 210::Business: 213nb_NO
dc.source.pagenumber299-313nb_NO
dc.source.volume30nb_NO
dc.source.journalTransport reviewsnb_NO
dc.source.issue3nb_NO
dc.identifier.doi10.1080/01441640902986866
dc.identifier.cristin680629


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